{"id":989036,"date":"2022-12-27T00:00:00","date_gmt":"2022-12-27T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989036"},"modified":"2026-05-15T00:12:24","modified_gmt":"2026-05-15T05:12:24","slug":"como-elegir-un-regimen-tributario","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/como-elegir-un-regimen-tributario\/","title":{"rendered":"\u00bfC\u00f3mo elegir un r\u00e9gimen tributario?"},"content":{"rendered":"
\n

Las obligaciones tributarias a las que se adhiere cada negocio dependen del r\u00e9gimen tributario al que se acoge. Mira esta gu\u00eda para que tomes la mejor decisi\u00f3n.<\/p>\n

Antes de constituir un negocio debe saber qu\u00e9 r\u00e9gimen tributario elegir ya que dependiendo del r\u00e9gimen en el que est\u00e9, se establecer\u00e1n sus obligaciones tributarias.<\/p>\n

Paso a paso para elegir un R\u00e9gimen Tributario<\/h3>\n

Eval\u00faa la actividad a desarrollar<\/p>\n

Proyecta los ingresos que tendr\u00eda por dicha actividad.<\/p>\n

Considere que hay actividades que no pueden acogerse al NRUS y al RER.<\/p>\n

Selecciona el R\u00e9gimen Tributario<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Conceptos<\/td>\nNuevo R\u00e9gimen \u00danico Simplificado (NRUS)<\/td>\nR\u00e9gimen Especial de Renta (RER)<\/td>\nR\u00e9gimen MYPE Tributario (RMT)<\/td>\nR\u00e9gimen General de Renta (RG)<\/td>\n<\/tr>\n
Persona Natural o Jur\u00eddica<\/td>\nSolo para Personas Naturales<\/td>\nPersonas Naturales y Jur\u00eddicas<\/td>\nPersonas Naturales y Jur\u00eddicas<\/td>\n<\/td>\n<\/tr>\n
L\u00edmite de ingresos<\/td>\nHasta S\/96,000 anuales u S\/8,000 mensuales<\/td>\nHasta S\/525,000 anuales<\/td>\nIngresos netos que no superen 1,700 UIT al a\u00f1o<\/td>\n<\/td>\n<\/tr>\n
L\u00edmite de compras<\/td>\nHasta S\/96,000 anuales u S\/8,000 mensuales<\/td>\nHasta S\/525,000 anuales<\/td>\nSin l\u00edmite<\/td>\n<\/td>\n<\/tr>\n
Comprobantes de pago que pueden emitir<\/td>\nBoletas de venta, Gu\u00edas de remisi\u00f3n y tickets<\/td>\nFacturas, boletas y todos los dem\u00e1s permitidos<\/td>\nFacturas, boletas y todos los dem\u00e1s permitidos<\/td>\nFacturas, boletas y todos los dem\u00e1s permitidos<\/td>\n<\/tr>\n
Declaraci\u00f3n Jurada Mensual\/ Anual<\/td>\nCon el pago de la cuota mensual se tendr\u00e1 por presentada la Declaraci\u00f3n Mensual<\/td>\nSolo Declaraci\u00f3n mensual<\/td>\nDeclaraci\u00f3n Mensual y Anual<\/td>\nDeclaraci\u00f3n Mensual y Anual<\/td>\n<\/tr>\n
Trabajadores<\/td>\nSin l\u00edmite<\/td>\nM\u00e1ximo 10 por turno<\/td>\nSin l\u00edmite<\/td>\nSin l\u00edmite<\/td>\n<\/tr>\n
Libros o registros contables que debe llevar<\/td>\nNinguno<\/td>\nSolo registro de compras y ventas<\/td>\nSeg\u00fan tus ingresos<\/td>\nSeg\u00fan tus ingresos<\/td>\n<\/tr>\n
Valor m\u00e1ximo de activos fijos<\/td>\nS\/70,000 (no se computan predios ni veh\u00edculos)<\/td>\nS\/126,000 (no se computan predios no veh\u00edculos)<\/td>\nSin l\u00edmite<\/td>\nSin l\u00edmite<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Conoce y cumple con las obligaciones tributarias seg\u00fan el tipo de r\u00e9gimen elegido<\/p>\n

Declara y paga los impuestos seg\u00fan el cronograma de obligaciones mensuales.<\/p>\n

Emite comprobantes de pago por las ventas.<\/p>\n

Solicita comprobantes de pago por las compras.<\/p>\n

\u00bfQuieres leer sobre el tipo de r\u00e9gimen que aplica para tu negocio?<\/p>\n

Lee este art\u00edculo >>>Tipos de RUC que puedo tramitar para mi negocio<\/h2>\n

Ventajas y desventajas de los tipos de reg\u00edmenes tributarios<\/h3>\n

Nuevo R\u00e9gimen \u00danico Simplificado (NRUS)<\/h3>\n

Ventajas:<\/p>\n

No llevas registros contables.<\/p>\n

S\u00f3lo efect\u00faas un pago mensual.<\/p>\n

No est\u00e1s obligado a presentar declaraciones anuales.<\/p>\n

Tendr\u00e1s acceso al seguro de salud SIS Emprendedor. Podr\u00e1s afiliar a tu esposa e hijos.<\/p>\n

Desventajas.<\/p>\n

No podr\u00e1s acogerte al NRUS si realizas actividades profesionales o algunas de estas:<\/p>\n

Transporte de carga en veh\u00edculos con capacidad mayor o igual a 2 toneladas.<\/p>\n

Servicio de transporte terrestre nacional o internacional de pasajeros.<\/p>\n

Agencias de viajes propaganda y\/o publicidad.<\/p>\n

Otros.<\/p>\n

R\u00e9gimen Especial de Renta (RER)<\/h3>\n

Ventajas:<\/p>\n

S\u00f3lo llevas dos registros contables: Registro de compras y Registro de ventas.<\/p>\n

S\u00f3lo presentas las declaraciones mensuales.<\/p>\n

Puedes emitir cualquier tipo de comprobante de pago.<\/p>\n

Desventajas:<\/p>\n

Si realizas estas actividades, no podr\u00e1s acogerte al RER:<\/p>\n

Contratos de construcci\u00f3n.<\/p>\n

Transporte de mercanc\u00edas en veh\u00edculos con capacidad de carga mayor o igual a 2 toneladas.<\/p>\n

Servicio de transporte terrestre nacional o internacional de pasajeros.<\/p>\n

Actividades de m\u00e9dicos y odont\u00f3logos, veterinarias, jur\u00eddicas e ingenier\u00eda.<\/p>\n

R\u00e9gimen MYPE Tributario (RMT)<\/h3>\n

Ventajas:<\/p>\n

El monto del impuesto a pagar es de acuerdo con la ganancia obtenida.<\/p>\n

Puede emitir cualquier tipo de comprobante de pago.<\/p>\n

Puedes realizar cualquier actividad econ\u00f3mica.<\/p>\n

Contabilidad sencilla, llevas el Registro de ventas, Registro de compras y el Libro Diario de formato simplificado (hasta 300 UIT)<\/p>\n

Puede acogerse a la pr\u00f3rroga del IGV.<\/p>\n

R\u00e9gimen General de Renta (RG)<\/h3>\n

Ventajas:<\/p>\n

Puedes desarrollar cualquier actividad econ\u00f3mica, sin l\u00edmite de ingresos.<\/p>\n

Puedes emitir todo tipo de comprobantes de pago.<\/p>\n

En caso tengas p\u00e9rdidas econ\u00f3micas en un a\u00f1o, se pueden descontar de las utilidades de los a\u00f1os posteriores.<\/p>\n

+ PALABRAS: 584<\/p>\n

Sunat, r\u00e9gimen tributario, obligaciones tributarias<\/p>\n\n\n\n
COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Antes de elegir el r\u00e9gimen tributario de tu negocio checa estos consejos.<\/p>\n

\u00bfC\u00f3mo elegir un r\u00e9gimen tributario?<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Las obligaciones tributarias a las que se adhiere cada negocio dependen del r\u00e9gimen tributario al que se acoge. Mira esta gu\u00eda para que tomes la mejor decisi\u00f3n.<\/p>","protected":false},"author":1,"featured_media":990500,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[44],"tags":[57,42,45],"class_list":["post-989036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sunat-e-impuestos","tag-57","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"\n\u00bfC\u00f3mo elegir un r\u00e9gimen tributario?<\/title>\n<meta name=\"description\" content=\"Las obligaciones tributarias a las que se adhiere cada negocio dependen del r\u00e9gimen tributario al que se acoge. 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